Sheffield United transfer news: Blades not ready to go on signings if embargo is lifted

Even if the debt which is stopping them registering new players is settled before 11pm on Tuesday, the club will then have to assess what money, if any, is available for transfers.

"We're looking at possible players and possible things we're trying to do, then trying to find out what it looks like as it goes closer and closer to the deadline," explained manager Heckingbottom, whose side are at Wrexham in the FA Cup on Sunday.

"We're seeking clarity on all that sort of stuff from the EFL.

"The rules of the EFL are there to protect things like that so clubs know they're going to get their money, which is correct."

Asked if signings were ready to go with Heckingbottom in the market for another striker, he replied: "We're not in that position. That doesn't change where we are financially. All it does if we pay that bill, it means we're out of embargo.

"The question will be asked then does that affect what money we may have had for a player?"

Brighton and Hove Albion recalled forward Reda Khadra from a loan this month to move him on to Birmingham City, leaving the Blades one light up front.

Heckingbottom will not be taking Wrexham, top of the Conference, lightly by making 11 changes for the game.

"There'll be one or two changes but that's normal to where we are and what we've been doing," he said.

"We've got players that need the minutes because they're coming back from injury and possibly need minutes in a slightly different position to help us in the (Championship promotion run-in).

"Part of my thinking is the situation we're in, this is the players we've got if we are embargoed.

"Whilst we're setting up to win the game it won't be wholesale changes, it'll be a similar approach to Millwall, we want to win the game but we still make changes we think benefit us going forward.

"They've got a lot of players who've probably turned down League One football to go and play in the Conference so they're not a typical Conference team in terms of ability, reputation and quality.

"We know we're facing a team in a false position.That doesn't make it any easier for them to get out of that league.

"But they're up there, they've won every home game.

"They've got threats at the top end of the pitch. If they want to be direct into (Ollie) Palmer they've got (Paul) Mullin playing on the shoulder who's scored a lot of goals at a higher level than this as well. They've got midfielders breaking forward into the box, whether that's (Luke) Young or (Elliot) Lee and the long throw weapon, (Ben) Tozer, as well which they've used as well

"We know they're going to be a threat from set-plays. We know they're going to be a threat putting bodies in our box and we know we're hoping to have to deal with that, then try and hurt them with what we want to do."